Let the hive mind of Engadget get that for you.
"I've found myself using my PC for a lot of conversations lately, and I'm also considering recording a podcast to share with anyone who will listen. There are tons of USB headset / microphones out there, and I'm hoping someone has some solid recommendations based on experience. I'll consider both headsets and standalone mics, by the way, but I'd like to keep the bill under $100 if possible. Help!"
Cool, its about time some of the home theatre electronics companies got into the Media centre act - Maybe now we can get some boxes that fit in with our amps and DVD Players.
Ben Hobbs
http://www.h3-digital.com
H3 Digital are a Phuket, Thailand based smart home automation and home cinema company.